Allowed

the commissioner of central excise and customs vapi v. m/s. vishesh dhatu industries

Bombay HC16 Aug 2007CEXA/207/2006

Case brief

AI extract

What is this about?

The High Court allowed the Revenue's appeal, setting aside an impugned order that lacked recorded reasons. The court emphasized the need for reasoned decisions when exercising supervisory jurisdiction and remanded the matter to the Tribunal.

What did the court decide?

Impugned order set aside. Matter remanded to Tribunal to record reasons and decide on merits.

the commissioner of central excise and customs… — Civil Procedure and Limitation | Bombay HC (2007)

¶1

 IN THE HIGH COURT OF JUDICATURE AT BOMBAY
 ORDINARY ORIGINAL CIVIL JURISDICTION

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Central Excise Appeal No.207 OF 2006.

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 The Commissioner of Central
 Excise & Customs, Vapi ..Appellant

¶4

 versus

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 M/s. Vishesh Dhatu Industries,
 Silvassa (D & NH) ..Respondent.

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 Mr.R.V.Desai, Sr. Counsel with Mr.K.R.Chaudhari,
 R.C.Master and Mr.H.P.Chaturvedi for the Appellant

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 Mr.Vipin Jain with Mr.P.K.Shetty for the respondent.

¶8

 Coram : F.I.Rebello &
S.R.Sathe, JJ.
 Dated : 16th August, 2007

¶9

 P.C.

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 1. This is an appeal by Revenue. The questions

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 of law are been framed at page 7 of the appeal memo.
 We have heard the parties and considered the
 impugned order.

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 2. We take judicial notice of the fact that
 several orders have come before us in which there is
 absolutely no discussion as to why the tribunal has
 arrived at the conclusion it has arrived. Findings
 of facts have been recorded by the lower authority.

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-2-

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 The said findings have not been disturbed by any
 reasons and orders are being passed. In the instant
 case the question is whether there is discretion in
 the Tribunal to impose the penalty, that has not
 been answered. In our opinion, once the order of
 the Tribunal is the subject matter of the appeal
 before us, this court must have the benefit of the
 reasons as to how the Tribunal has arrived at the
 decision of allowing or dismissing the appeal.

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 3. It is unfortunate that the Tribunal whose
 orders are subject to appeal, and over which this
 court exercises supervisory jurisdiction are passing
 orders which leaves this court clueless as to the
 basis on which the opinion has been arrived at. We,
 therefore, set aside the order with a direction to
 the Tribunal to record the reasons while arriving at
 a decision.

¶16

 4. We may only draw the attention of the
 learned Tribunal to the judgment of the Supreme
 Court in Coats Viyella India Ltd. vs. Commissioner
 of Central Excise reported in 2004(173) E.L.T. 229
 (S.C.)

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-3-

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 5. In the light of that the impugned order is
 set aside. The matter is remanded back to the
 Tribunal for deciding on its own merits.

¶19

 6. The appeal is allowed accordingly with no
 order as to costs.

¶20

(F.I.Rebello, J.)

¶21

 (S.R.Sathe, J.)

the commissioner of central excise and customs vapi v. m/s. vishesh dhatu industries

Case brief

What is this about?

What did the court decide?

the commissioner of central excise and customs vapi v. m/s. vishesh dhatu industries

Case brief

What is this about?

What did the court decide?

What the court decided

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